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Quasi-Hyperbolic Discounting, Paternalism and Optimal Mixed Taxation
Umeå University, Faculty of Social Sciences, Umeå School of Business and Economics (USBE), Economics.
Umeå University, Faculty of Social Sciences, Umeå School of Business and Economics (USBE), Economics.
2016 (English)In: Mathematical Social Sciences, ISSN 0165-4896, E-ISSN 1879-3118, Vol. 84, 24-36 p.Article in journal (Refereed) Published
Abstract [en]

This paper develops a dynamic model with endogenous labor supply, savings and health capital, where the consumers differ in ability as well as suffer from a self-control problem generated by quasi-hyperbolic discounting. The purpose is to analyze how a paternalistic government, which implements a time-consistent mix of labor income taxation, capital income taxation and commodity taxation, ought to use this tax system for purposes of redistribution and correction when individual ability is private information. Among the results, we show how the (nonlinear) income taxes ought to be used as indirect instruments for influencing the commodity demand behavior at the individual level: the intuition is that linear commodity taxes are not flexible enough to achieve proper incentives for consumption of unhealthy goods.

Place, publisher, year, edition, pages
2016. Vol. 84, 24-36 p.
National Category
Economics
Research subject
Economics
Identifiers
URN: urn:nbn:se:umu:diva-124569DOI: 10.1016/j.mathsocsci.2016.07.002ISI: 000390085200003OAI: oai:DiVA.org:umu-124569DiVA: diva2:953016
Funder
Riksbankens Jubileumsfond
Available from: 2016-08-16 Created: 2016-08-16 Last updated: 2017-01-16Bibliographically approved

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CiteExportLink to record
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Citation style
  • apa
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